REGISTERED NUMBER: 03272136 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ROSE FINANCIAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs W E R Henry

E S Henry

SECRETARY:

Mrs W E R Henry

REGISTERED OFFICE:

44 Honor Oak Road

London

SE23 3RZ

REGISTERED NUMBER:

03272136 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

129,673

134,122

129,673

134,122

CURRENT ASSETS

Debtors

6

129,877

119,540

Cash at bank

6,230

22,048

136,107

141,588

CREDITORS

Amounts falling due within one year

7

34,270

31,680

NET CURRENT ASSETS

101,837

109,908

TOTAL ASSETS LESS CURRENT LIABILITIES

231,510

244,030

CREDITORS

Amounts falling due after more than one year

8

(171,700

)

(183,781

)

PROVISIONS FOR LIABILITIES

(378

)

(422

)

NET ASSETS

59,432

59,827

CAPITAL AND RESERVES

Called up share capital

59,000

59,000

Retained earnings

432

827

SHAREHOLDERS' FUNDS

59,432

59,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

E S Henry - Director

1.	STATUTORY INFORMATION

Rose Financial Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1996, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

2% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

at varying rates on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

56,000

AMORTISATION

At 1 November 2024

and 31 October 2025

56,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

213,655

2,564

300

216,519

DEPRECIATION

At 1 November 2024

81,221

1,037

139

82,397

Charge for year

4,273

138

38

4,449

At 31 October 2025

85,494

1,175

177

86,846

NET BOOK VALUE

At 31 October 2025

128,161

1,389

123

129,673

At 31 October 2024

132,434

1,527

161

134,122

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

129,877

119,540

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,081

12,081

Taxation and social security

20,808

18,265

Other creditors

1,381

1,334

34,270

31,680

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

171,700

183,781

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

135,293

135,293

Repayable by instalments

Bank loans

36,407

48,488

9.	TRANSACTIONS WITH DIRECTORS

During the year, the company paid rent to the directors of £18,000 (2024: £18,000) in respect of the company's trading premises. This is considered to be market rate.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £67,000 were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors, jointly.